AO cannot rectify mistake which didn’t emanate from records available at time of assessment

INCOME TAX : Action of Assessing Officer of rectifying a mistake which did not emanate from record available at time of assessment, could not be regarded as a mistake apparent from record rectifiable under section 154

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194741/ao-cannot-rectify-mistake-which-didn’t-emanate-from-records-available-at-time-of-assessment.aspx